摘要：Since the promulgation of the 1988 Constitution, municipalities have benefited from the fiscal decentralization process, either by increasing the revenue available because of intergovernmental transfers or the expansion of tax powers. However, the increase in disposable income came with responsibilities related to public services that were previously funded by the Union this scenario, the balance between own revenue and intergovernmental transfers constitutes a challenge within the context of fiscal federalism. Within the federation, the Brazilian state of Minas Gerais is presented more economic and social heterogeneity, moreover, is also the state with the largest number of municipalities, thus, the present study aims to classify municipalities miners in relation the composition of its revenues. To achieve this goal, we used a cluster analysis method for k-means, being established four groups of different municipalities in relation to the composition of the total collection, taking into account the level of exploitation of own tax base and dependence on transfers intergovernmental.
